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HMRC internal manual

Capital Gains Manual

Inheritance Tax

Guidance on Inheritance Tax can be found in the IHT Manual.

Specialist PT - IHT (formerly CAR - IHT and before that HMRC Capital Taxes) are responsible for the operational, technical & policy work on Inheritance Tax & its predecessors, Capital Transfer Tax & Estate Duty.

Contact the Probate & IHT Helpline on 03000 123 1072